Ministry of Finance
Notification No.91/2020-CUSTOMS 
In exercise of the powers conferred by sub-section  of section 14 of the Customs Act, 1962 , the Central Board of Indirect Taxes& Customs, being satisfied that it is necessary and expedient so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance , No. 36/2001-Customs , dated the 3rd August, 2001, published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section , vide number S. O. 748 , dated the 3rd August, 2001, namely:-
In the said notification, for TABLE-1, TABLE-2, and TABLE-3 the following Tables shall be substituted,namely: -
“TABLE-1
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Sl. No.
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Chapter/ heading/ sub-heading/tariff item
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Description of goods
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Tariff value

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1
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1511 10 00
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Crude Palm Oil
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741 
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2
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1511 90 10
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RBD Palm Oil
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777 
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3
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1511 90 90
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Others – Palm Oil
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759 
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4
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1511 10 00
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Crude Palmolein
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783 
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5
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1511 90 20
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RBD Palmolein
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786 
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6
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1511 90 90
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Others – Palmolein
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785 
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7
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1507 10 00
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Crude Soya bean Oil
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864 
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8
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7404 00 22
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Brass Scrap 
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3917 
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9
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1207 91 00
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Poppy seeds
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3623 
TABLE-2
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Sl. No.
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Chapter/ heading/ sub-heading/tariff item
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Description of goods
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Tariff value

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1.
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71 or 98
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Gold, in any form, in respect of which the benefit of entries at serial number 356 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed
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631 per 10 grams 
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2.
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71 or 98
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Silver, in any form, in respect of which the benefit of entries at serial number 357 of the Notification No. 50/2017-Customs dated 30.06.2017 is availed
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760 per kilogram
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3.
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71
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 Silver, in any form, other than medallions and silver coins having silver content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92;
 Medallions and silver coins having silver
content not below 99.9% or semi-manufactured forms of silver falling under sub-heading 7106 92, other than imports of such goods through post, courier or baggage.
Explanation. -For the purposes of this entry, silver in any form shall not include foreign
currency coins,jewellery made of silver or
articles made of silver.
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760 per kilogram
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4.
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71
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 Gold bars, other than tola bars,bearingmanufacturer’s or refiner’s engraved serial number and weight expressed in metric units;
Gold coins having gold content not below99.5% and gold findings, other than imports of such goods through post, courier or baggage.
Explanation. -For the purposes of this entry, “gold findings”means a small component suchas hook, clasp, clamp, pin, catch, screwbackused to hold the whole or a part of a piece ofJewelleryin place.
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631 per 10 grams
TABLE-3
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Sl. No.
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Chapter/ heading/ sub-heading/tariff item
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Description of goods
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Tariff value

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1
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080280
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Areca nuts
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3720 ”
Note: - The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section , vide Notification No. 36/2001–Customs , dated the 3rd August, 2001, vide numberS. O. 748 , dated the 3rd August, 2001 and was last amended vide Notification No. 87/2020-Customs , dated the 15th September, 2020, e-published in the Gazette of India, Extraordinary, Part-II, Section-3, Sub-section , vide numberS.O.3148 , dated 15th September, 2020.